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2016 (9) TMI 1239 - AT - Service TaxCenvat credit - availed irregularly - bank charges, AMC and pest control charges - nexus with the manufacturing activity of the appellant - Held that:- by following the decisions of tribunal in the case of MPI Machines Ltd. vs. CCE, Indore [2014 (1) TMI 718 - CESTAT NEW DELHI] and in the case of Hindustan Coca-Cola Beverages (P) Ltd. vs. CCE, Hyderabad [2009 (5) TMI 379 - CESTAT, BANGALORE], I am of the opinion that the impugned order is not sustainable in law and the learned Commissioner (A) has wrongly declined the CENVAT credit on the said services by holding that there is no nexus with the manufacturing activity of the appellant. I hold that the appellant is entitled to CENVAT credit as there is a nexus between the disputed services and the business of the appellant. - Decided in favour of appellant with consequential relief
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